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2018 (10) TMI 700 - AT - Service TaxPenalty u/s 78 of FA - Service tax alongwith Interest paid and declared in ST-3 returns prior to issue of show cause notice - Held that:- Tribunal in the case of M/s Kanpur Cargo Movers Vs Commissioner of Central Excise & Service Tax, Kanpur [2017 (12) TMI 724 - CESTAT ALLAHABAD] has held that if the service tax liability is paid and declared in ST-3 returns prior to issue of show cause notice then penalty under Section 78 ibid is not imposable - penalty set aside - appeal allowed - decided in favor of appellant.
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